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TMI Blog2018 (7) TMI 2182X X X X Extracts X X X X X X X X Extracts X X X X ..... the departmental appeals shall not be filed before the ITAT in cases where the tax effect does not exceed the monetary limit of ₹ 20 lacs. Also specified at para 13 of the CBDT circular No. 3/2018 that this circular shall apply retrospectively to pending appeals below the specified tax limit. We consider that the CBDT has issued the circular 3/2018 dated 11th July, 2018 envisaging therein t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, A.Rs. ORDER PER :- AMARJIT SINGH, ACCOUNTANT MEMBER The present bunch of appeals is directed at the instance of the Revenue against different orders of the learned CIT(A). These appeals have been taken up for out-of-turn hearing, because, on verification of record, it revealed that tax effect involved in all these appeals individually, by virtue of relief granted by the CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11th July, 2018 envisaging therein that department s pending appeals before the Tribunal are to be withdrawn/not pressed as per the above stated circular, therefore, appeal of the revenue is required to be dismissed in l imine. The ld. D.R. has fairly admit ted that the applicability of the CBDT Circular no. 3 of 2018 dated 11th July, 2018. 2. In the light of the above CBDT s circular, we fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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